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ASA ruling on “celebrity” status – ThisMamaLife
What number of Instagram followers constitutes a “celebrity” status?
Read moreASA ruling on weight loss post – Jemma Lucy
Is your choice of influencer appropriate for your product, especially when they might be encouraging an unsafe practice?
Read moreCJEU confirms that e-commerce platforms need not make a telephone number available to consumers
Bundesverband der Verbraucherzentralen und Verbraucherverbände — Verbraucherzentrale Bundesverband eV v Amazon EU Sàrl, Case C 649/17
Read moreDCMS consults on AVMS Directive
How will the updated provisions in the Audiovisual Media Services Directive (AVMSD) impact on video-sharing platforms (VSPs)?
Read moreWhite Paper on the Fourth Industrial Revolution – Government strategy on regulating new technologies
What are the government's plans to regulate technological innovations?
Read moreCMA shows how far it is willing to “gogo” to ensure fair consumer practices
What are the circumstances which led the CMA to pursue court action against Viagogo?
Read moreECJ rules on Facebook “Like” button
Does a Facebook “Like” button make a website operator a joint data controller?
Read moreNew EDPB guidelines on processing personal data through video devices
How does the GDPR apply to the use of video devices?
Read moreEE fined £100k for sending unsolicited marketing texts
What happens when a customer service message also includes promotional material? Do the electronic marketing rules under the Privacy and Electronic Communications Regulations (PECR) kick in?
Read moreICO issues record fine against British Airways
What did it take for the ICO to issue its largest ever fine against British Airways?
Read moreICO update on Adtech Real Time Bidding Report
What can businesses do to minimise the regulatory risks of processing of personal data in relation to real time bidding (RTB)?
Read moreCopyright Directive: CJEU rules on implementation and interpretation of copyright exceptions in Article 5(3)
How should copyright exceptions to authors’ exclusive rights to reproduce or communicate their works be implemented and interpreted?
Read moreStobart Group Ltd & Stobart Rail Ltd v Stobart & Tinkler [2019] EWCA Civ 1376
Was notice of a tax claim under a share purchase agreement effectively given?
Read moreSummary judgment granted on basis of “no set off” clause - AMC III Purple BV v Amethyst Radiotherapy Ltd [2019] EWHC 1503 (Comm)
Will the courts give effect to “no set off" clauses and do they exclude both legal and equitable set off?
Read moreLaw Commission - Execution of documents
Following its review and consultation, what's the Law Commission's position on electronic signatures?
Read moreRectification of contracts: how to assess parties’ intention (Court of Appeal)
What is the correct test to be applied in deciding whether the written terms of a contract may be rectified because of a common mistake?
Read moreRacing Partnership Limited v Done Brothers
Can information that derives from a public sports event be subject to an obligation of confidentiality to the event organiser?
Read moreGaia Ventures Limited v Abbeygate Helical (Leisure Plaza) Limited [2019] EWCA Civ 823
What constitutes “reasonable endeavours”?
Read moreCliff: Tax tribunal considers the meaning of ‘deliberate’
In Cliff v HMRC [2019] UKFTT 564, the First-tier Tribunal (FTT) has held that the taxpayer had 'deliberately' submitted an inaccurate return to HMRC.
Read moreQueen's speech spells out major environmental changes for retailers
The recent Queen’s speech laid out major environmental regulatory changes including plans, for the first time, to enshrine environmental policies in law. A new regulator will also be set up to police environmental standards. At a more granular level, retailers will be impacted by the government's plans for a major extension of the carrier bag charge, among other proposed changes.
Read moreSheffield United, or divided? Implying duties of good faith
The High Court has held that the duty to act with good faith should not be implied into an agreement between the owners of Sheffield United FC.
Read moreGeneral liability newsletter - October 2019
Welcome to the October edition of our general liability newsletter. This month looks at recent cases involving; fraud, privilege, covert surveillance, non-party access and legal costs.
Read moreWhen is opinion evidence admissible?
To be prima facie admissible in court, opinion evidence must be relevant and prepared by someone who would be qualified to give expert evidence. Only evidence which falls within CPR 35 will be subject to the attendant restrictions on admissibility contained in that rule (Gregory v Moore).
Read moreTravelers Insurance Company Ltd (Appellant) v XYZ (Respondents) [2019] UKSC 48
The Supreme Court has reviewed the principles concerning third-party costs orders and ruled that an insurer was not liable for uninsured claimants' costs.
Read moreVAT update October 2019
In this month’s update we report on (1) how businesses who have paid too much VAT, as a result of an error in the TOMS, can correct it; (2) delays to the introduction of the domestic VAT reverse charge on construction services; and (3) the OTS’s update on its VAT review. We also comment on three recent cases relating to (1) whether a charity’s supply of educational services was for “remuneration”; (2) salary sacrifice arrangements and their effectiveness; and (3) whether an assessment was made to “best judgement”.
Read moreEmerging Risks: crypto-assets under international and domestic regulatory scrutiny
The latest in our emerging risks series of blogs discusses the long-running saga of cryptocurrency regulation. At an international level, the Financial Stability Board has been looking at the regulation of stablecoin. On the domestic front, the Financial Conduct Authority has published a consultation paper regarding the recovery of their costs for supervising cryptoasset businesses.
Read morePertemps – Upper Tribunal provides guidance on salary sacrifice arrangements
In HMRC v Pertemps Ltd [2019] UKUT 234 (TCC), the Upper Tribunal (UT) has provided helpful guidance on salary sacrifice arrangements and their effectiveness.
Read moreLiverpool FC fail to register 'LIVERPOOL' trade mark alone
Liverpool FC has failed to register a trade mark for 'LIVERPOOL' at the UKIPO on the basis of the city's "geographical significance".
Read moreWorld freezing orders: recent dissipations and reasonable delays
Delay is not fatal to the continuation of a world freezing order and an applicant need not adduce evidence of recent dissipations (1) PJSC National Bank Trust v Boris Mints [2019] EWHC 2061 (2) Holyoake v Candy [2017] EWCA Civ 92
Read moreSporting compromise – tips for settling sports disputes
Some practical tips for sports clubs when settling disputes – with a focus on those issues that regularly arise in a sporting context.
Read morePotter – Tribunal considers the meaning of "trading company" in the context of entrepreneurs' relief
In Jacqueline Potter and Neil Potter v HMRC [2019] UKFTT 0554 (TC), the First-tier Tribunal (FTT) has confirmed that the owners of a company were entitled to entrepreneurs relief (ER) as the activities of the company amounted to trading.
Read moreChallenging extensions of time to serve writs on defendants in Hong Kong
In another recent high profile judgment, the High Court of Hong Kong has (in effect) sent out an important warning to plaintiffs who apply to the court for an extension of time in which to serve their writ on a defendant. On making such applications, plaintiffs must be very careful to discharge their continuing and important duty to be full and frank with the court – in particular, in the evidence filed in support of such applications, plaintiffs must specifically and clearly confirm the position regarding the limitation periods for different claims in the writ and whether any claim is time barred.
Read moreTaking it personally – retailers using hyper-personalisation to target consumers in the digital age
In a modern day society widely dubbed as 'The Digital Age', corporations must compete like never before to capture a fluid market seeking instant gratification.
Read morePrivilege Absolute: documents remain privileged forever, unless privilege is waived
The Court of Appeal has taken a robust stance against an attempt to retrospectively redraw the boundaries of legal professional privilege in the recent decision of Addlesee and others v Dentons Europe LLP1.
Read moreRents, Returns and Turnover in the Age of Online Retail
News has surfaced recently that H&M has approached some of its landlords with a view to agreeing bespoke turnover rent arrangements for new leases and for lease renewals. The arrangements take the form of "total occupational deals" as they propose offering landlords a single sum as a proportion of turnover for each store to cover service charge, rent and business rates.
Read moreNo Deal Brexit – implications for data and privacy law compliance
The Brexit rollercoaster ride continues. At the time of writing, the UK and EU have just announced the agreement of a new withdrawal deal but there are serious doubts about whether it will be backed by Parliament. Despite the requirements of the Benn Act, the risk of the UK leaving the EU without a deal continues to be a concern.
Read moreActuarial monitoring scheme announced
The Institute and Faculty of Actuaries (IFoA) has launched a new monitoring scheme, designed to improve the effectiveness of actuarial regulation, as well as make wide-spread improvements across the profession. The Actuarial Monitoring Scheme was created following a consultation by the IFoA.
Read moreLeeds Cricket Football & Athletic Co Ltd – business with attached goodwill disposed of
In The Leeds Cricket Football & Athletic Company Ltd v HMRC [2019] UKFTT 0568 (TC), the First-tier Tribunal (FTT) has held that the freehold in a cricket ground involved the disposal of a business with attached goodwill and was not simply a disposal of land with attached income streams.
Read moreASA rejects complaint that HFSS ad was directly aimed at school children - Cadbury
When will an ad which markets HFSS products be considered to be directly aimed at pre-school or primary school children?
Read moreAvatar Alert! ASA uses child avatars to tackle irresponsible ads targeted at children
The ASA is proactively using avatars (which mimic child-like behaviour) to identify when age-restricted ads (gambling, alcohol, HFSS etc) are being irresponsibly targeted at children. The introduction of this new technology has already had an impact on ad monitoring and enforcement.
Read moreEquine law - not just horsing around
Equine law as a practice area has become increasingly prominent, with a growing number of legal issues requiring firms to skill-up; but is there a clear definition of what 'equine law' is?
Read moreCorporate governance for large private companies
For financial years beginning on or after 1 January 2019, large private companies will need to adhere to the requirements contained in a new corporate governance code published by the Financial Reporting Council. The introduction of the new code followed multiple scandals which revealed poor corporate practices and neglect of stakeholders' interests. As a result, the code seeks to rebuild confidence and trust in these large private companies.
Read moreTortious claims against third party may trigger anti-suit injunction
A party's attempt to circumvent a jurisdiction clause by bringing tortious claims against a third party has been thwarted by the High Court. In granting an anti-suit injunction, the court explored the substance of the claims and found them to be "vexatious and oppressive", designed simply to evade the exclusive jurisdiction clause.
Read moreRegulatory update - October 2019
Welcome to the October edition of our monthly Regulatory update, which aims to pull together key developments from across the various UK regulators – and help you to navigate the regulatory maze.
Read moreJJ Management: No need to stand on formalities
It would appear from the decision of the High Court in R (oao JJ Management LLP and Ors) v HMRC [2019] EWHC 2006 (Admin), that HMRC can conduct informal enquiries outside of section 9A, Taxes Management 1970 (TMA).
Read moreTax update October 2019
In this month’s update we report on (1) the independent review of the disguised remuneration loan charge; (2) HMRC’s guidance on preparing for the off-payroll working changes which come into effect from April 2020; and (3) HMRC’s updated guidance on the tax registration of non-resident companies. We also comment on three recent cases relating to (1) an application for final and partial closure notices; (2) the validity of an enquiry; and (3) pre-entry loss rules.
Read moreRialas – Transfer of assets abroad provisions did not apply
In Rialas v HMRC [2019] UKFTT 520, the First-tier Tribunal (FTT) has found that the transfer of assets abroad (TOAA) provisions, originally contained in section 739 et seq, Income and Corporation Taxes Act 1988 (ICTA) did not apply.
Read moreHealth and safety update September 2019
Welcome to our September 2019 health and safety update where we look at the health and safety stories that have recently hit the headlines as well as the latest fines and sentences that have been handed down.
Read moreSubjective expectation versus objective intention; when will a term be implied into a contract?
The High Court has implied a term into a contract for the sale of Peruvian Government Global Depository Notes (GDNs) by Lehman Brothers International (Europe), in order to make the contract workable.
Read moreCorporate tax update September 2019
This month’s update reports on the key developments from August 2019. Although this was a relatively quiet month in the corporate tax world, this update includes summaries of an important Upper Tribunal decision on the correct tax treatment of “trail commissions” and a First-tier Tribunal decision on the recovery of pre-incorporation input VAT.
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